New public management and budgeting practices in Tanzanian Central Government

Goddard, Andrew; Mkasiwa, Tausi Ally

doi:10.1108/jaee-03-2014-0018

Cited by 27 publications

(46 citation statements)

References 91 publications

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“…This can be interpreted as an important factor for failure in PBB implementation at PURI. Our results support the conclusions of Goddard and Mkasiwa (2016), who referred to a gap between established formal rules and actual practice in public budgeting in Tanzania. They concluded that this occurred when there is a power conflict or self-interested of parties to the negotiation.…”

Section: Discussionsupporting

confidence: 91%

Budget preparers’ perceptions and performance-based budgeting implementation

Jalali

Mashayekhi

Gal

2019

JPBAFM

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If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractPurpose -The purpose of this paper is to examine the reason for the failure of implementing performance-based budgeting (PBB) at Iranian public universities and research institutes (PURI). This examination focuses on the actors participating in the budget processes and their perceptions. Design/methodology/approach -The study uses grounded theory and employs deep semi-structured interviews of budget preparers at Iranian PURI. Findings -The results indicate a loose coupling between perceived and regulated budgeting process. This leads to budgetary slack as a barrier for authentic information flow and indeed PBB implementation. In the analysis of the results, the authors suggest some ways to improve the current situation of the budgeting processes at Iranian PURI. Practical implications -Public organizations that desire to transform their budgeting system need to consider their actors' perceptions regarding the budgeting process. By explicitly considering their perceptions the organization may be able to solve any loose coupling as a result of internal, external and behavioral conditions. Originality/value -This research examines issues that arise in the transformation of organizational processes. The focus on budget processes is critical for organizations which receive most, if not all, of their operational funds from a central authority. This research highlights the role of budget actors' perceptions in transforming the budgeting process. An important result of this analysis is documenting the existence of loose coupling in the current budgeting process at Iranian PURI. This loose coupling results in slack creation and restricts the implementation of a PBB system. Additionally, this loose coupling limits the flow of authentic information.

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Section: Discussionsupporting

confidence: 91%

Budget preparers’ perceptions and performance-based budgeting implementation

Jalali

Mashayekhi

Gal

2019

JPBAFM

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“…Lassou (2017) (Bakre et al, 2017;Van Wyk, 2007). As such, calls have been made to expand our understanding of local contexts and factors, which tend to influence the implementation of accrual accounting in emerging economies (Harun et al, 2012 andSoobaroyen et al, 2017 (Adhikari and Jayasinghe, 2017;Salah et al, 2018), Tanzania appears to be determined to conform to accrual accounting reforms, but is 'struggling for conformance' (Goddard and Mkasiwa, 2016;. We add to extant work in public sector accounting in…”

Section: Public Sector Accounting Reforms In Emerging Economies With mentioning

confidence: 97%

Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania

Mbelwa

Adhikari

Shahadat

2019

JAEE

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Purpose The purpose of this paper is to investigate the factors that have resulted in the effective implementation of accrual accounting reforms in the Central Government of Tanzania. Design/methodology/approach The paper relies on the ideas of institutional theory and some aspects of decision-usefulness so as to delineate the external pressures enforcing the Government of Tanzania to embrace accrual accounting and the factors complicating its implementation at organisational level (within government entities). The authors draw on quantitative techniques and the explanatory and cross-sectional survey research strategies and methods for data analysis. Findings Our findings suggest that the coercive pressures from donors and auditors along with the normative pressures surfaced by the training of employees generate a significant impact on designing the effective administrative model of accrual accounting. In a lesser extent, pressures from the National Board of Accountants and Auditors and cultural factors are positively correlated to the implementation of accrual accounting in the Tanzanian context. Of the factors the authors examined, the management changes are proved to be least effective. Unawareness of the key stakeholders has caused weak political and regulatory commitments. Accrual accounting implementation is further exacerbated by inadequate technical and personnel competence. Ultimately, the implementation of the accrual accounting has increased significant managerial accountability though a major segment of such behaviour is unexplained by the factors the authors employed in the study. Practical implications The effective implementation of accrual accounting relies on improvements in cultural and human-related issues. What is important to understand is that accrual accounting is more of a management reform incorporating changes in broader aspects of institutional and accountability mechanisms, rather than just an adoption of particular accounting technologies. Without such broader changes, accrual accounting reforms can be detrimental providing the technocrats and government officials with a space for manipulating financial information, Tanzania serving as an example. Originality/value The study highlights the case of an emerging economy in which accrual accounting is actually in effect and has impacted on managerial accountability, but is struggling to engender intended results and outcomes at organisational level.

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“…Accounting has become an important means for these organisations through which to promote their neo-liberal ideas and professional expertise, as well as to secure high-paid employments for their consultants in emerging economies (Hopper et al, 2017;Josiah et al, 2010;Alawattage et al, 2007;Hopper et al, 2009;Neu et al, 2009). Prior work shows that accounting techniques, such as participatory budgeting, accrual accounting and, more recently, the Cash Basis IPSAS, have been widely disseminated to emerging economies by these international organisations, predicating improvements in transparency and accountability in resource allocation and service delivery (Goddard and Mkasiwa, 2016;Kuruppu et al, 2016;Bakre et al, 2017;Uddin et al, 2011;Harun et al, 2012;Yapa and Ukwatte, 2015;Parry and Wynne, 2009;Adhikari and Mellemvik, 2010). Adhikari and Jayasinghe (2017) state that public sector accounting reforms, mainly the adoption of accrual accounting and IPSASs in emerging economies, have, however, experienced unintended consequences and failures.…”

Section: Introductionmentioning

confidence: 99%

Institutionalisation of the Cash Basis International Public Sector Accounting Standard in the Central Government of Bangladesh

Rajib

Adhikari

Hoque

et al. 2019

JAEE

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Purpose -This paper examines public sector accounting reforms, mainly the adoption and implementation of the Cash Basis International Public Sector Accounting Standard (IPSAS) in the central government of Bangladesh.Design/Methodology/Approach -Drawing on the ideas of new institutionalism, the paper investigates the factors which have forced the country to accept the Cash Basis IPSAS but have delayed its implementation in practice.Findings -Different approaches towards the Cash Basis IPSAS are now distinct in the central government of Bangladesh. Differences between Bangladesh and other emerging economies have been narrowed as the potency of institutional pressures has increased, and there is a risk, as experienced in other emerging economies, that the very adoption of the Cash Basis IPSAS may remain more a rhetoric than a reality in Bangladesh. The paper demonstrates that the extent to which professional accountants and their associations participate in reforms determines the public sector accounting reform trajectories in emerging economies.Practical implications -The paper demonstrates that reforms driven by indigenous administrators can have the potential of becoming more instrumental in emerging economies than the externally propagated reforms, such as IPSASs and accrual accounting. What is important is to advance incrementally those public sector accounting reforms that local administrators have identified as important, that they could cope with their existing knowledge and capacity, and that they are interested in engaging with the reform process.Originality/value -Firstly, the study has contributed to extending neo-institutional theory by bringing out the responses of different stakeholders responsible for implementing public sector accounting reforms, mainly the Cash Basis IPSAS, in practice. Next, the paper has raised a question as to whether the Cash Basis IPSAS could be an appropriate reform measure for the central government of Bangladesh.

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New public management and budgeting practices in Tanzanian Central Government

Cited by 27 publications

References 91 publications

Budget preparers’ perceptions and performance-based budgeting implementation

Budget preparers’ perceptions and performance-based budgeting implementation

Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania

Institutionalisation of the Cash Basis International Public Sector Accounting Standard in the Central Government of Bangladesh

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